C/11399/2018 — Sitaram Singhal vs Kandla

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD REGIONAL BENCH – COURT NO. 01

Customs Appeal No. 11399 of 2018

[Arising Out Of OIA-KDL-CUSTM-000-APP-050-051-17-18 Dated- 15/03/2018 passed by Commissioner (Appeals) CUSTOMS-AHMEDABAD)

Sitaram Singhal …..Appellant Director Of M/s. Sitaram & Co. (p) Ltd., 73-9/2 & 10/2, Swarn Park, Main Rohtak Road,
Mundka, Nangloi, DELHI,

VERSUS

C.C-Kandla …..Respondent C. EX BHAVAN, NR PANJRAPOLE & POLYTECHNIC, AMBAVADI, AHMEDABAD, GUJARAT-380015

APPEARANCE: Mis. Reena Rawat, Advocate for the Appellant
Shri. Girish Nair, Assistant Commissioner (AR) for the Respondent

CORAM: HON'BLE MR. SOMESH ARORA, MEMBER ( JUDICIAL )
HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER ( TECHNICAL )

DATE OF HEARING: 14.07.2025 DATE OF DECISION: 14.07.2025

The appeal is disposed of. For order, see order of date in Customs Appeal No. 11398 of 2018.

(SOMESH ARORA) MEMBER ( JUDICIAL )

(SATENDRA VIKRAM SINGH) MEMBER ( TECHNICAL ) Prachi